1 article
Supplementary Provisions, Article 5
第五条
The provisions of Article 11-4, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2 apply to real property acquisition tax to be imposed on acquisitions of residences on or after January 1, 1992, and for real property acquisition tax imposed on acquisitions of residences before that date, the provisions then in force continue to govern.
第二条の規定による改正後の地方税法附則第十一条の四第三項の規定は、平成四年一月一日以後の住宅の取得に対して課すべき不動産取得税について適用し、同日前の住宅の取得に対して課する不動産取得税については、なお従前の例による。
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